UK Tax Relief Guide · 2026

How do I claim UK Marriage Allowance?

Q: How do I claim UK Marriage Allowance?

UK Marriage Allowance lets a non-taxpayer (or low earner) transfer 10% of their personal allowance (£1,257 in 2025-26 = £12,570 ÷ 10) to their basic-rate-taxpayer spouse/civil partner. Saves the recipient £252/year (£1,257 × 20%). Total claim window: 4 years backdated, so max claim: £1,260 retrospective + £252 ongoing. Free to claim via gov.uk. Both partners must be married/civil partnership; one must earn under £12,570; other must be basic-rate taxpayer (£12,570-£50,270).

By Alex · 12-year UK recruiter · Updated April 2026

Who can claim

Non-recipient (transferring partner): married/civil partner, born after 6 April 1935, total income under £12,570 (or below personal allowance if different in your case). Recipient: married/civil partner of above, basic-rate taxpayer (income £12,570-£50,270 in 2025-26). Higher-rate taxpayers (£50,271+) cannot receive Marriage Allowance — different scheme (Marriage Couple's Allowance) for those born before April 1935.

How much you can save

Annual saving: £252 (10% of £12,570 personal allowance × 20% basic rate). Backdated claim: up to 4 years if eligible throughout. Maximum total: £1,260 backdate + ongoing. Saving comes via change of recipient's tax code (PAYE) or Self Assessment refund.

How to claim

1) NON-RECIPIENT applies online at gov.uk/marriage-allowance. 2) PROVIDE: Government Gateway login, NI number, partner's NI number, dates of birth, marriage date. 3) HMRC processes within 4-12 weeks. 4) RECIPIENT receives: tax code change (e.g., from 1257L to 1383M); takes effect next PAYE cycle. 5) BACKDATED claim: HMRC sends refund cheque or amends Self Assessment for previous tax years. 6) CLAIM continues automatically each year unless circumstances change. 7) UPDATE if circumstances change (divorce, income changes affecting eligibility).

Common mistakes

1) Not claiming when eligible (an estimated 2 million UK couples eligible but not claiming). 2) Wrong partner applying — the lower-earning partner must apply, not the recipient. 3) Backdated claim missing the 4-year window. 4) Not updating after circumstances change (divorce, salary increases pushing recipient to higher rate, deaths). 5) Confusing with 'Married Couple's Allowance' — different scheme for those born before April 1935. 6) Cancelling claim incorrectly during temporary income changes.

Worked example

Sarah (part-time, £11,500/year) and Tom (full-time, £42,000/year). They've been married 6 years and never claimed. Sarah applied at gov.uk/marriage-allowance; backdated 4 years; HMRC refunded £1,008 (4 × £252) plus ongoing £252/year tax saving for Tom. Total benefit over the 4-year backdate plus going forward: £1,260+ in year 1, £252/year ongoing. The 10-minute application = £1,260 in 4-12 weeks.

Recruiter pro tip

The Marriage Allowance backdate is one of the highest hourly-rate UK tax claims available — 10 minutes of online form for £1,260 if you've been eligible for 4+ years. Couples who don't claim usually fall into one of three groups: (a) didn't know it existed; (b) thought it was complicated; (c) thought their earnings disqualified them. Check eligibility (one under £12,570, one in basic rate band) then claim. Even if you're only eligible for one current year, £252 is still worth 10 minutes.

Important: Tax rates and rules change each tax year. Verify current rates at gov.uk before acting. NEVER use third-party 'tax refund' services taking commission — claims are free at gov.uk. For complex circumstances, consult a qualified UK accountant or tax advisor (chartered tax advisor — CTA). This guide is general information only, not tax advice.